Transcript DRA Municipal Services Tax Rate Setting Software

NH GFOA
Annual Conference
5/7/2015
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This presentation is intended for informational purposes only,
and is not a substitute for seeking professional advice or for
reviewing the applicable laws and rules. This presentation
represents some positions of the Department on the limited
issues discussed herein, based on the law in effect at the time
of the presentation and Department interpretation thereof, as
well as the opinions and conclusions of its presenter.
For the current status of any tax law, practitioners and
taxpayers should consult the source documents (i.e., Revised
Statutes Annotated, Rules, Case Law, Session Laws, etc.) for
independent verification.
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System overview
First year to date
◦ Improvements to be made
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Remaining processes
◦ Revised estimated revenues
◦ Tax rate setting
 Overlay and fund balance
 Reports
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Training and resources
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Launched on 11/17/2014
Usage
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Users: 753
Warrants Drafted: 5,847
Number of pre-reviews: 414
Number of completed appropriations: 319
Municipal cooperation and patience vital to
process
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More efficiently and effectively manage the
tax rate setting process for municipalities and
DRA
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Electronic filing
Data work flows
Data repository
Extensive reporting/data exports
Fully transparent tax rate calculator
Improve advisor’s ability to provide technical
assistance
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BASIC PROCESS-TOWNS/CITIES
Budget
Appropriations
Rates
PDF
MS-1
Proposed
Appropriations
PDF
MS-232
Warrant
Warrant
Warrant
Warrant
PDF
Proposed
Budget
MS-636
MS-6c
MS-737
Tax
Rate
Setting
PDF
MS-535
PDF
MS-434
Estimated
Revenues
Re-estimate
Revenues
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Warrant article
drafting
Pre-review
Aggregation
Previous year values
Supplemental
schedules*
Submission
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Warrant article
conversion
Aggregation
Submission
Form uploads
“R” forms
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Common issues that we are working to
resolve:
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Change to recommended and not recommended
value checks in WA generator
Previous year values (specifically for special and
individual warrant articles)
Default budget
Supplemental schedules
Uploads
Steep learning curve
Iterative process to make custom software
work for a large and varied user group
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Two raise and offset
blocks not necessary
Change to
◦ Recommended amount
◦ Not recommended
amount
◦ Total proposed amount
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Data migration from old
system resulted in some
minor issues
Ability to show special
and individual warrant
articles that were in
previous budget but not
in current year budget
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2015-Two options
◦ Default budget warrant article
◦ PDF form
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2016-One option
◦ Default budget warrant article
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2017-One option
◦ Default budget process
separated from warrant articles
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For MBA only
2015-PDF
◦ Download
◦ Fill out
◦ Upload
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2016-Integrated
system table
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Upload file size
◦ Increased to 60 mb
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“Rapid clicks” prior to
upload completion
Deleting uploaded
files
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Wholesale process
change
Short time frame
Tight timelines
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BASIC PROCESS-TOWNS/CITIES
Budget
Appropriations
Rates
PDF
MS-1
Proposed
Appropriations
PDF
MS-232
Warrant
Warrant
Warrant
Warrant
PDF
Proposed
Budget
MS-636
MS-6c
MS-737
Tax
Rate
Setting
PDF
MS-535
PDF
MS-434
Estimated
Revenues
Re-estimate
Revenues
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Due September 1
“Updated” revenue values
Baseline values will be
pulled from proposed
budget in aggregate (not
by article)
Print draft forms
Update and submit to DRA
as final
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DRA will review
submitted values
Make adjustments as
necessary
Produce MS-434R which
contains revenues that
will be used to calculate
tax rate
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Occurs when
municipality and all
associated entities
have filed necessary
forms
Process is all web
based
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Rate Inputs
Summary
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Local
Regional
Summary
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Overlay
Adjustment
Rate
Calculation
Village
Rate
Calculation
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Advisor sets preliminary rate
Municipality can modify:
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Fund balance to reduce taxes
Estimated overlay
Supervisor sets final rate
Director reviews final rate
Municipality notified
Upload signed commitment sheet
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Interface to update
Fund Balance to Reduce
Taxes and Requested
Overlay
Calculate impact to tax
rate
Return to DRA with
updates values
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Amount to reduce taxes
&
Overlay adjustments
Rate
Calculation
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Printable in draft and
final versions
Combined report
containing
◦ Rates
◦ Appropriations/revenues
breakdown
◦ Commitment sheet
◦ Quarterly/semi-annual
billing sheet
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Page 1-Rate Overview
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Page 2-Appropriations and Revenues Breakdown
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Page 3-Tax Commitment Verification
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Page 4-Requirements for Semi-annual or Quarterly Billing
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Once the tax rate is finalized by DRA you will
be notified via email
Download final report
◦ Sign commitment letter and upload to system
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Start the entire process again for 2016!
◦ Head start with warrant article generating…
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Bring warrants forward from previous year
2015
2016
Proposed
Appropriations
Warrant
Warrant
Warrant
Warrant
PDF
Proposed
Budget
MS-636
MS-6c
MS-737
Estimated
Revenues
PDF
Proposed
Budget
MS-636
MS-6c
MS-737
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DRA Website
T2 Website
YouTube video series
Municipal advisor
T2 staff
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Revised Estimated Revenues & Tax
Rates
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Combined training
Early August through early October
Web and classroom sessions
Sign up online
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